Proceedings of the International scientific and practical conference ―Advances in Science and Humanity‖ (March 29-31, 2026) / Publisher website: www.naukainfo.com. – Vienna, Austria, 2026. - 176 p.

8 are the parliament and the government, however, stakeholders do not influence the choice of audit topics. Among the main stakeholders of the State Audit Office of Georgia are: the parliament ( the main stakeholder of the Georgian SAI and the user of audit results and recommendations ); the government ( cooperation with the government is important for improving public administration ); the media and civil society ( cooperation is extremely important for any SAI ); donor and partner organizations ( bilateral and multilateral relations with other SAIs and international donor organizations in the light of the work of the SAI ). The issues of cooperation with stakeholders are very important and relevant, as evidenced by the fact that most audit institutions clearly prescribe a mechanism for cooperation with them in their Development Strategies for the relevant years. For example, the Development Strategy of the Romanian Court of Accounts for 2023- 2028 includes a separate section dedicated to cooperation with stakeholders [3]. Before exploring this issue, it is necessary to clarify: why is it important for SAIs to strengthen the impact of audits through stakeholder engagement? The answer to this seemingly simple question is partly provided by the experience and results of such cooperation from other SAIs that demonstrate high efficiency and effectiveness of their activities. For example, the Netherlands Court of Audit united stakeholders to solve the problem of flood security under the conditional slogan: ―Beyond the dyke – Flood security options‖. It is worth noting that the Netherlands SAI has not only practical experience, on the contrary, this was facilitated by proper scientific support and the scientific developments, achievements, and developments in strengthening the impact of audits through stakeholder engagement. The immediate task or goal of this direction was: to reveal the understanding of the impact of audits; identify stakeholders, and choose an impact strategy. Leiden University professor Sjoerd Keulen identified three (3) types of influence: instrumental, conceptual, and strategic . This allowed for a classification of influence. 1. Instrumental impact: direct implementation of audit recommendations. 2. Strategic impact: use of audit reports in political or public debates.